(Pontificia Universidad Católica del Perú. Fondo Editorial, 2015-12-01) Sato, Masaki
Historians have argued that the Peruvian church collaborated with the fiscal reform of the Spanish Monarchy under Philip IV. This article, however, revises this interpretation by examining how the cathedral chapter of Lima reacted against the Unión de Armas, the keystone of the reform. This research analyzes the disputes over enacting the reform through the opinions of the cathedral chapter and the viceroy marqués de Mancera, who had different points of view about how to collect the tithe on wine. Then, it examines one lawsuit between the tithe collector and the treasurer of the archdiocese. This allows us to see how a sector of the Church was involved in fiscal fraud and resisted the Crown reform.
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2015-12-01) Amadori, Arrigo
This article proposes an approach to the integration of the city of Buenos Aires within the trade flow which connected the Atlantic area with the Viceroyalty of Peru, through a political-cultural analysis of the relationship between a peripheral space and the Crown, which lends meaning and legitimacy to the failure to comply with royal provisions and to the successive requests by local powers to bring about the commercial opening of the port. Specifically, we address the problem of building a political discourse at the heart of the cabildo of Buenos Aires, between the years 1610 and 1660, through which was revealed a conceptualization of the enclave, of its relationship with the Crown and of its function within a larger political body.
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2015-12-01) Brown, Kendall W.
After the Seven Years War ended in 1763, Spain undertook fiscal reforms not only to pay for the costs of the conflict but also to improve imperial defenses. New and increased taxes led to colonial resistance. Meanwhile, the British Parliament imposed new taxes on its American subjects. In the British case, fiscal demands drove the Thirteen Colonies out of the empire, whereas in the Spanish colonies, the resistance provoked by the new fiscal policies did not lead to independence. This paper will examine some of the reasons for the different outcomes in British and Spanish America.
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2015-12-01) Suárez, Margarita
The aim of this paper is to analyze the measures taken by the viceroy conde de Castellar to clean up the Royal Treasury. As we will show, in the first half of the seventeenth century the treasury was managed by viceroys and royal officials in close collaboration with the financial and commercial sectors which were under the guardianship, or enjoyed the favor, of the representatives of the monarch. When Castellar arrived, in 1674, he tried to correct some of the irregularities that existed in the treasury, and this policy was successful insofar as he succeeded in increasing the income of the Caja of Lima after the destruction of the 1660s. However, he had to confront the royal officials and, above all, the Consulado of Lima, which was responsible for the most important income of the Caja of Lima after remittances from mining. In the blink of an eye, the viceroy changed the terms of the relationship between the commercial elite, the viceroys and the Royal Treasury.